資產負債表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
- 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
- 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
- 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
- 最容易被操弄的資產是應收帳款, 存貨和長期投資
- 如果有資金貸予他人要注意
- 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
- 圖表中的值是加一取對數, 目的是為了看趨勢
- 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
- 如果未分配盈餘為負, 就算當年有獲利也沒法配息
- 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
| 現金及約當現金 YoY | 短期借款 YoY | 一年內到期長期負債 YoY | 資金貸予他人 YoY | 營收 YoY | 淨利 YoY | 應收帳款及票據 YoY | 應收帳款佔營收比(%) YoY | 存貨 YoY | 長期投資 YoY | 長期負債 YoY | 商譽及無形資產 YoY | 股本 YoY | 法定盈餘公積 YoY | 特別盈餘公積 YoY | 未分配盈餘 YoY | 保留盈餘 YoY | 其它權益 YoY | 配息能力 YoY | 非控制權益佔比 YoY | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 5.24 | 117.43 | 1.13 | -87.69 | 0.75 | -57.39 | 0 | 0 | 29.11 | 26.95 | 10.19 | 0 | 3.95 | -7.06 | 13.57 | -26.79 | 6.42 | 16.52 | 1.44 | -0.69 | 19.48 | -7.24 | 0 | 0 | 16.77 | 0.0 | 0 | 0 | 0.23 | -37.84 | -3.89 | 0 | -3.66 | 0 | -0.04 | 0 | -3.93 | 0 | 0.02 | -73.07 |
| 2022 (9) | 2.41 | -4.37 | 9.18 | -22.99 | 1.76 | -4.35 | 0 | 0 | 22.93 | 123.05 | -2.24 | 0 | 4.25 | 119.07 | 18.53 | -1.79 | 5.51 | -5.65 | 1.45 | -0.68 | 21.0 | 15.51 | 0 | 0 | 16.77 | 13.54 | 0 | 0 | 0.37 | 0.0 | -14.3 | 0 | -13.92 | 0 | -0.09 | 0 | -14.39 | 0 | 0.07 | 0 |
| 2021 (8) | 2.52 | 21.15 | 11.92 | 90.11 | 1.84 | 6.36 | 0 | 0 | 10.28 | -5.77 | -6.22 | 0 | 1.94 | 65.81 | 18.87 | 75.97 | 5.84 | 6.57 | 1.46 | -0.68 | 18.18 | -6.91 | 0 | 0 | 14.77 | 0.0 | 0 | 0 | 0.37 | 0.0 | -12.02 | 0 | -11.64 | 0 | -0.02 | 0 | -12.04 | 0 | 0.00 | 0 |
| 2020 (7) | 2.08 | -5.45 | 6.27 | 11.37 | 1.73 | -13.5 | 0 | 0 | 10.91 | -66.69 | -3.42 | 0 | 1.17 | -71.32 | 10.72 | -13.92 | 5.48 | -16.08 | 1.47 | -2.0 | 19.53 | 27.23 | 0 | 0 | 14.77 | 0.0 | 0 | 0 | 0.37 | 0.0 | -5.79 | 0 | -5.42 | 0 | -0.04 | 0 | -5.83 | 0 | 0.00 | 0 |
| 2019 (6) | 2.2 | 32.53 | 5.63 | 30.02 | 2.0 | 8.7 | 0 | 0 | 32.75 | 22.61 | -1.72 | 0 | 4.08 | 3.29 | 12.46 | -15.76 | 6.53 | 12.2 | 1.5 | 0 | 15.35 | -18.83 | 0 | 0 | 14.77 | 48.14 | 0 | 0 | 0.37 | 0.0 | -2.36 | 0 | -1.99 | 0 | 0 | 0 | -2.36 | 0 | 0.00 | 0 |
| 2018 (5) | 1.66 | -1.19 | 4.33 | 82.7 | 1.84 | -13.62 | 0 | 0 | 26.71 | -3.89 | -2.96 | 0 | 3.95 | 30.36 | 14.79 | 35.63 | 5.82 | -8.78 | 0 | 0 | 18.91 | 59.71 | 0 | 0 | 9.97 | 0.0 | 0.92 | 0.0 | 0.37 | 0.0 | -5.07 | 0 | -3.77 | 0 | -0.05 | 0 | -5.12 | 0 | 0.00 | 0 |
| 2017 (4) | 1.68 | -33.6 | 2.37 | -28.18 | 2.13 | 38.31 | 0 | 0 | 27.79 | -7.98 | -2.54 | 0 | 3.03 | -2.57 | 10.90 | 5.88 | 6.38 | 21.52 | 0 | 0 | 11.84 | 6.96 | 0 | 0 | 9.97 | 45.97 | 0.92 | 3.37 | 0.37 | 0.0 | -2.1 | 0 | -0.81 | 0 | -0.05 | 0 | -2.15 | 0 | 0.00 | 0 |
| 2016 (3) | 2.53 | -48.68 | 3.3 | -1.49 | 1.54 | 220.83 | 0 | 0 | 30.2 | -11.2 | 0.3 | -50.82 | 3.11 | -19.43 | 10.30 | -9.27 | 5.25 | -13.79 | 0 | 0 | 11.07 | -5.87 | 0 | 0 | 6.83 | 4.92 | 0.89 | 7.23 | 0.37 | 0.0 | 0.67 | -34.31 | 1.93 | -13.45 | -0.02 | 0 | 0.65 | -39.81 | 0.00 | 0 |
| 2015 (2) | 4.93 | 86.04 | 3.35 | -13.44 | 0.48 | 0 | 0 | 0 | 34.01 | -3.46 | 0.61 | -23.75 | 3.86 | -12.87 | 11.35 | -9.74 | 6.09 | 8.36 | 0 | 0 | 11.76 | 128.35 | 0 | 0 | 6.51 | 7.6 | 0.83 | 10.67 | 0.37 | 0.0 | 1.02 | -18.4 | 2.23 | -5.91 | 0.06 | -33.33 | 1.08 | -19.4 | 0.00 | 0 |
| 2014 (1) | 2.65 | 13.25 | 3.87 | 37.72 | 0 | 0 | 0 | 0 | 35.23 | 3.95 | 0.8 | 42.86 | 4.43 | 9.11 | 12.57 | 4.96 | 5.62 | 2.37 | 0 | 0 | 5.15 | 86.59 | 0 | 0 | 6.05 | 35.96 | 0.75 | 8.7 | 0.37 | 0.0 | 1.25 | 26.26 | 2.37 | 15.05 | 0.09 | 125.0 | 1.34 | 30.1 | 0.00 | 0 |
| 現金及約當現金 QoQ YoY | 短期借款 QoQ YoY | 一年內到期長期負債 QoQ YoY | 資金貸予他人 QoQ YoY | 營收 QoQ YoY | 淨利 QoQ YoY | 應收帳款及票據 QoQ YoY | 應收帳款佔營收比(%) QoQ YoY | 存貨 QoQ YoY | 長期投資 QoQ YoY | 長期負債 QoQ YoY | 商譽及無形資產 QoQ YoY | 股本 QoQ YoY | 法定盈餘公積 QoQ YoY | 特別盈餘公積 QoQ YoY | 未分配盈餘 QoQ YoY | 保留盈餘 QoQ YoY | 其它權益 QoQ YoY | 配息能力 QoQ YoY | 非控制權益佔比 QoQ YoY | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 6.0 | 19.28 | 20.48 | 3.25 | 103.12 | 187.61 | 0.35 | -2.78 | -76.51 | 0 | 0 | 0 | 7.29 | 7.36 | -10.66 | 0.17 | -68.52 | -79.01 | 4.91 | 0.82 | -6.12 | 18.25 | 4.08 | 1.24 | 5.88 | -9.12 | 1.2 | 1.43 | -0.69 | -0.69 | 16.17 | -14.44 | -14.26 | 0 | 0 | 0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.23 | 0.0 | -37.84 | -2.42 | 6.2 | 36.98 | -2.18 | 7.23 | 36.99 | 0 | 100.0 | 100.0 | -2.42 | 6.92 | 37.31 | 0.02 | -1.19 | -8.59 |
| 24Q2 (19) | 5.03 | -7.71 | -21.89 | 1.6 | 41.59 | 7.38 | 0.36 | -52.0 | -83.71 | 0 | 0 | 0 | 6.79 | 3.03 | -16.28 | 0.54 | -29.87 | -94.25 | 4.87 | 10.93 | 5.87 | 17.53 | 16.21 | 3.96 | 6.47 | 0.15 | 6.59 | 1.44 | 0.0 | 0.0 | 18.9 | -2.07 | -6.71 | 0 | 0 | 0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.23 | 0.0 | -37.84 | -2.58 | 17.31 | 44.52 | -2.35 | 18.69 | 45.09 | -0.02 | 33.33 | 60.0 | -2.6 | 17.46 | 44.68 | 0.02 | -7.05 | 1.69 |
| 24Q1 (18) | 5.45 | 4.01 | 55.71 | 1.13 | 0.0 | -87.13 | 0.75 | 0.0 | -59.24 | 0 | 0 | 0 | 6.59 | 5.61 | -0.15 | 0.77 | 385.19 | 196.15 | 4.39 | 11.14 | 23.31 | 15.09 | 11.18 | 1.24 | 6.46 | 0.62 | 11.76 | 1.44 | 0.0 | -0.69 | 19.3 | -0.92 | -6.54 | 0 | 0 | 0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.23 | 0.0 | -37.84 | -3.12 | 19.79 | 77.78 | -2.89 | 21.04 | 78.84 | -0.03 | 25.0 | 75.0 | -3.15 | 19.85 | 77.75 | 0.02 | 1.64 | -72.95 |
| 23Q4 (17) | 5.24 | 5.22 | 117.43 | 1.13 | 0.0 | -87.69 | 0.75 | -49.66 | -57.39 | 0 | 0 | 0 | 6.24 | -23.53 | 1.46 | -0.27 | -133.33 | -42.11 | 3.95 | -24.47 | -7.06 | 13.57 | -24.71 | -26.82 | 6.42 | 10.5 | 16.52 | 1.44 | 0.0 | -0.69 | 19.48 | 3.29 | -7.24 | 0 | 0 | 0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.23 | -37.84 | -37.84 | -3.89 | -1.3 | 72.8 | -3.66 | -5.78 | 73.71 | -0.04 | -100.0 | 55.56 | -3.93 | -1.81 | 72.69 | 0.02 | -2.08 | -73.07 |
| 23Q3 (16) | 4.98 | -22.67 | 49.55 | 1.13 | -24.16 | -88.36 | 1.49 | -32.58 | 2.76 | 0 | 0 | 0 | 8.16 | 0.62 | 27.1 | 0.81 | -91.37 | 406.25 | 5.23 | 13.7 | 29.78 | 18.02 | 6.88 | -9.04 | 5.81 | -4.28 | 8.4 | 1.44 | 0.0 | -0.69 | 18.86 | -6.91 | -11.58 | 0 | 0 | 0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -3.84 | 17.42 | 72.69 | -3.46 | 19.16 | 74.73 | -0.02 | 60.0 | 88.24 | -3.86 | 17.87 | 72.87 | 0.02 | 9.92 | 0 |
| 23Q2 (15) | 6.44 | 84.0 | 285.63 | 1.49 | -83.03 | -87.42 | 2.21 | 20.11 | -13.67 | 0 | 0 | 0 | 8.11 | 22.88 | 71.82 | 9.39 | 3511.54 | 795.56 | 4.6 | 29.21 | 56.46 | 16.86 | 13.16 | -2.96 | 6.07 | 5.02 | 13.25 | 1.44 | -0.69 | -0.69 | 20.26 | -1.89 | 10.77 | 0 | 0 | 0 | 16.77 | 0.0 | 13.54 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -4.65 | 66.88 | 67.3 | -4.28 | 68.67 | 69.1 | -0.05 | 58.33 | 58.33 | -4.7 | 66.81 | 67.22 | 0.02 | -75.28 | 0 |
| 23Q1 (14) | 3.5 | 45.23 | 77.66 | 8.78 | -4.36 | -25.84 | 1.84 | 4.55 | -18.94 | 0 | 0 | 0 | 6.6 | 7.32 | 17.23 | 0.26 | 236.84 | 130.59 | 3.56 | -16.24 | 39.06 | 14.90 | -19.64 | -19.26 | 5.78 | 4.9 | 15.6 | 1.45 | 0.0 | -0.68 | 20.65 | -1.67 | 16.27 | 0 | 0 | 0 | 16.77 | 0.0 | 13.54 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -14.04 | 1.82 | -9.09 | -13.66 | 1.87 | -9.28 | -0.12 | -33.33 | 40.0 | -14.16 | 1.6 | -8.34 | 0.07 | 1.2 | 0 |
| 22Q4 (13) | 2.41 | -27.63 | -4.37 | 9.18 | -5.46 | -22.99 | 1.76 | 21.38 | -4.35 | 0 | 0 | 0 | 6.15 | -4.21 | 72.27 | -0.19 | -218.75 | 82.73 | 4.25 | 5.46 | 119.07 | 18.54 | -6.41 | -1.74 | 5.51 | 2.8 | -5.65 | 1.45 | 0.0 | -0.68 | 21.0 | -1.55 | 15.51 | 0 | 0 | 0 | 16.77 | 0.0 | 13.54 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -14.3 | -1.71 | -18.97 | -13.92 | -1.68 | -19.59 | -0.09 | 47.06 | -350.0 | -14.39 | -1.12 | -19.52 | 0.07 | 0 | 0 |
| 22Q3 (12) | 3.33 | 99.4 | 123.49 | 9.71 | -17.99 | -5.54 | 1.45 | -43.36 | 22.88 | 0 | 0 | 0 | 6.42 | 36.02 | 114.0 | 0.16 | 111.85 | 114.55 | 4.03 | 37.07 | 134.3 | 19.81 | 14.03 | 7.59 | 5.36 | 0.0 | 1.71 | 1.45 | 0.0 | -0.68 | 21.33 | 16.62 | 13.22 | 0 | 0 | 0 | 16.77 | 13.54 | 13.54 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -14.06 | 1.13 | -28.75 | -13.69 | 1.16 | -29.89 | -0.17 | -41.67 | -1800.0 | -14.23 | 0.77 | -30.43 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.67 | -15.23 | 26.52 | 11.84 | 0.0 | 40.78 | 2.56 | 12.78 | 143.81 | 0 | 0 | 0 | 4.72 | -16.16 | 182.63 | -1.35 | -58.82 | 57.14 | 2.94 | 14.84 | 302.74 | 17.38 | -5.86 | 96.85 | 5.36 | 7.2 | 3.08 | 1.45 | -0.68 | -0.68 | 18.29 | 2.98 | -8.37 | 0 | 0 | 0 | 14.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -14.22 | -10.49 | -44.95 | -13.85 | -10.8 | -46.72 | -0.12 | 40.0 | -1300.0 | -14.34 | -9.72 | -46.33 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.97 | -21.83 | 1.55 | 11.84 | -0.67 | 66.29 | 2.27 | 23.37 | 84.55 | 0 | 0 | 0 | 5.63 | 57.7 | 175.98 | -0.85 | 22.73 | 2.3 | 2.56 | 31.96 | 156.0 | 18.46 | -2.2 | 42.49 | 5.0 | -14.38 | -6.54 | 1.46 | 0.0 | -0.68 | 17.76 | -2.31 | -11.33 | 0 | 0 | 0 | 14.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -12.87 | -7.07 | -93.24 | -12.5 | -7.39 | -98.73 | -0.2 | -900.0 | -900.0 | -13.07 | -8.55 | -95.66 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.52 | 69.13 | 21.15 | 11.92 | 15.95 | 90.11 | 1.84 | 55.93 | 6.36 | 0 | 0 | 0 | 3.57 | 19.0 | 35.74 | -1.1 | 0.0 | -134.04 | 1.94 | 12.79 | 65.81 | 18.87 | 2.48 | 75.97 | 5.84 | 10.82 | 6.57 | 1.46 | 0.0 | -0.68 | 18.18 | -3.5 | -6.91 | 0 | 0 | 0 | 14.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -12.02 | -10.07 | -107.6 | -11.64 | -10.44 | -114.76 | -0.02 | -300.0 | 50.0 | -12.04 | -10.36 | -106.52 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.49 | 12.88 | 83.95 | 10.28 | 22.24 | 88.62 | 1.18 | 12.38 | 35.63 | 0 | 0 | 0 | 3.0 | 79.64 | 55.44 | -1.1 | 65.08 | -50.68 | 1.72 | 135.62 | 56.36 | 18.42 | 108.62 | 178.58 | 5.27 | 1.35 | -17.4 | 1.46 | 0.0 | -1.35 | 18.84 | -5.61 | -5.47 | 0 | 0 | 0 | 14.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -10.92 | -11.31 | -105.26 | -10.54 | -11.65 | -113.36 | 0.01 | 0.0 | -50.0 | -10.91 | -11.33 | -105.85 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.32 | -31.96 | 20.0 | 8.41 | 18.12 | 52.63 | 1.05 | -14.63 | 150.0 | 0 | 0 | 0 | 1.67 | -18.14 | 49.11 | -3.15 | -262.07 | -138.64 | 0.73 | -27.0 | -23.16 | 8.83 | -31.85 | 0 | 5.2 | -2.8 | -21.8 | 1.46 | -0.68 | -2.01 | 19.96 | -0.35 | 3.26 | 0 | 0 | 0 | 14.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -9.81 | -47.3 | -113.73 | -9.44 | -50.08 | -124.23 | 0.01 | 150.0 | -75.0 | -9.8 | -46.71 | -115.38 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.94 | -6.73 | 42.65 | 7.12 | 13.56 | 28.06 | 1.23 | -28.9 | 23.0 | 0 | 0 | 0 | 2.04 | -22.43 | -60.99 | -0.87 | -85.11 | 3.33 | 1.0 | -14.53 | -68.35 | 12.95 | 20.79 | 0 | 5.35 | -2.37 | -14.4 | 1.47 | 0.0 | -1.34 | 20.03 | 2.56 | 21.03 | 0 | 0 | 0 | 14.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -6.66 | -15.03 | -104.29 | -6.29 | -16.05 | -117.65 | -0.02 | 50.0 | -200.0 | -6.68 | -14.58 | -106.17 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.08 | 156.79 | -5.45 | 6.27 | 15.05 | 11.37 | 1.73 | 98.85 | -13.5 | 0 | 0 | 0 | 2.63 | 36.27 | -68.54 | -0.47 | 35.62 | -9.3 | 1.17 | 6.36 | -71.32 | 10.72 | 62.23 | 0 | 5.48 | -14.11 | -16.08 | 1.47 | -0.68 | -2.0 | 19.53 | -2.01 | 27.23 | 0 | 0 | 0 | 14.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -5.79 | -8.83 | -145.34 | -5.42 | -9.72 | -172.36 | -0.04 | -300.0 | 0 | -5.83 | -10.0 | -147.03 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.81 | -26.36 | 0.0 | 5.45 | -1.09 | 0.0 | 0.87 | 107.14 | 0.0 | 0 | 0 | 0.0 | 1.93 | 72.32 | 0.0 | -0.73 | 44.7 | 0.0 | 1.1 | 15.79 | 0.0 | 6.61 | 0 | 0.0 | 6.38 | -4.06 | 0.0 | 1.48 | -0.67 | 0.0 | 19.93 | 3.1 | 0.0 | 0 | 0 | 0.0 | 14.77 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.37 | 0.0 | 0.0 | -5.32 | -15.9 | 0.0 | -4.94 | -17.34 | 0.0 | 0.02 | -50.0 | 0.0 | -5.3 | -16.48 | 0.0 | 0.00 | 0 | 0.0 |
